South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-49-940 — Advertisement and sale of seized property

Unless the amount due on the delinquent tax execution shall be sooner paid, the tax collector shall, after having such personal property so seized under the delinquent tax execution advertised for sale for two weeks in a newspaper printed and circulated in the county, sell such personal property at public auction to the highest bidder for cash.

Last amended: 1962 Code SECTION 65-2824; 1952 Code SECTION 65-2824; 1944 (43) 1328; 2015 Act No. 87 (S.379), SECTION 48, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 48, amended the section by removing the sheriff from tax sale collection process.

Source: official text